浅议企业社会责任信息披露的价值相关性——基于利益相关者理论

企业履行社会责任是时代和社会进步的大趋势,也是构建环境友好型和资源节约型社会的要求.随着社会各界对CSR的关注不断升温,企业发布社会责任报告已逐渐成为一种潮流,而国内外学者基于利益相关者理论,在CSR信息披露价值相关性的实证研究中,尚未取得一致的结论,目前有正相关、负相关和不相关三种结论.文章针对社会责任信息披露的价值相关性研究中造成这种不同结论的原因进行分析,并提出几点具体的对策.     

基于社会责任的旅行社企业文化建设研究

企业文化是决定企业兴衰的关键因素,甚至是企业间竞争的最高境界。当前中国旅行社恶性竞争加剧,社会责任缺失的现象较为严重,给游客、旅行社员工和合作企业等利益相关者带来利益缺损。旅行社应通过实施具有社会责任的企业精神文化构建、行为文化建设和品牌文化创新,提高旅行社企业文化建设品位,促进旅行社自身发展,和谐旅游环境。     

Tie the knot: building stronger consumers’ attachment toward a brand

Extant research has promoted the importance and seeking to establish a deeper understanding of brand loyalty. However, it still remains elusive and uncertain. A study with more than 1,500 CEOs worldwide believes that creating a bond with consumers and continuing to learn how to strengthen the bond are essential for realizing strategies and delivering on shareholder expectations. Not surprisingly, firms and researchers are seeking ways to build a stronger connection with consumers, because such attachment acts as a key requisite in a firm’s success. Consequently, understanding how marketers can intensify the attachment is important. This article offers a framework for building stronger consumers’ attachment and testing it based on a survey of 432 participants. Four factors are deemed to be important: ideal self-congruence, sensory experience, responsiveness, and CSR beliefs. Attachment influences loyalty and resilience to negative information. Additionally, attachment fully mediates ideal self-congruence and responsiveness to loyalty, as well as ideal self-congruence and sensory experience to resilience to negative information.     

Is the Impact of CSR Similar Across Borders? An Exploratory Study Comparing Young Adults' Perceptions of CSR Between Puerto Rico and United States

This study aimed to explore how young adults in Puerto Rico perceive and respond to corporate social responsibility (CSR) initiatives in comparison with young adults in the United States. It explored the awareness of CSR, the importance placed on four CSR dimensions (economic, legal, ethical, philanthropic), and how such perceptions potentially link to individuals' behavioral intentions. An online survey found that Puerto Rican respondents perceive themselves as having a higher level of awareness of CSR than young adults in the United States; however, the level of CSR awareness among these demographic groups was low in both countries. Puerto Rican respondents placed more importance on the economic dimension of CSR, while U.S. respondents placed more importance on the legal dimension of CSR. CSR awareness was positively linked to behavioral intentions only among U.S. respondents. The allocated importance of CSR was a critical factor for respondents in Puerto Rico to show more favorable behavioral intentions.     

战略性企业社会责任概念界定与动因分析

本研究认为,战略性企业社会责任可以界定为慈善类社会责任的一种,即企业将善举视为有利于改善企业长期利润和发展的社会责任管理理念和实践。其产生的根本动因是为了保护股东利益的长期最大化,但因长期利益很难量化或验证,所以其驱动力有限。认真研究相关问题,如概念界定、产生动因、存在的问题与未来发展等,对当代中国企业正确认识和管理企业社会责任具有重要的启示意义。     

社会责任、信誉资本与企业价值创造

信誉资本作为企业的一种无形资源,在社会责任与企业价值创造关系中发挥了价值传导的中介作用。社会责任通过信誉资本对企业价值的影响方向并不是单一的,而是一个相互影响、相互促进的循环和协同作用过程。企业承担社会责任对企业价值创造和财务绩效具有正向影响,而财务绩效的优化使企业具有更多的资源和能力进行信誉资本投资,反过来又可以推进企业社会责任活动的开展。     

Corporate social responsibility and employee attitudes: evidence from a study of Polish hotel employees

This study, based on data collected from low-ranking employees working in Polish hotels, tests a research model that investigates whether there are links between corporate social responsibility (CSR), operationalized as “self-related” CSR experiences and “others-related” CSR experiences, and job satisfaction and organizational commitment, and between both attitudes and work engagement. Structural equation modelling was used to assess these relationships, using a 20 point questionnaire answered by 412 respondents. The results indicate that “others-related” CSR experiences are positively associated with satisfaction and commitment, while “self-related” CSR experiences with the latter variable. Likewise, organizational commitment, unlike job satisfaction, was linked to work engagement. However, contrary to our a priori assumptions and prior research, it turned out that job satisfaction was not a predictor of commitment. The paper discusses theoretical and practical implications of the findings. The study's most important practical implication is that Polish hotel employees attach weight to responsible behaviour: the hotel industry should perceive CSR in terms of strategic significance. Companies that want a committed and engaged workforce – and, by extension, to enhance their competitiveness – should embrace CSR. The paper concludes by highlighting its limitations and suggesting future research avenues.     

Market Orientation and Organizational Performance Linkage in Chinese Hotels: The Mediating Roles of Corporate Social Responsibility and Customer Satisfaction

The nature of market orientation and its impact of business performance and other related outcomes have been extensively researched in a range of service contexts including tourism. Despite the empirical evidence to support the proposition that market orientation has positive impact on organizational performance, several researchers have reported nonsignificant or even negative effects for this linkage. This disparity in existing studies might be reconciled by investigations into the mediators of the relationship. However, research on the topic remains limited. In light of the gap, we proposed two new mediators, namely, corporate social responsibility (CSR) and customer satisfaction, and tested the mediating effects in an empirical study in China's hotel industry. Evidence to support the mediating effects was identified, and the managerial and research implications were discussed.     

Is the CSR Craze Good for Society? The Welfare Economic Approach to Corporate Social Responsibility

Abstract

Welfare economic analysis of Corporate Social Responsibility (CSR) equates CSR with the provision of private goods bundled with provision of public goods (or, in the symmetrical case, bundled with the curtailment of public bads). Two common examples are cause-related marketing and “green goods” where private goods are sold at premiums that are then used to pay for provision of public goods and/or curtailment of public bads. This paper expands upon the model of Besley and Ghatak (2007 Besley, T. and Ghatak, M. 2007. “Retailing Public Goods: The Economics of Corporate Social Responsibility,”. Journal of Public Economics, 91(9): 1645–1663. [Crossref], [Web of Science ®] , [Google Scholar]) for the case of imperfect government to develop a complete typology for analyzing whether the provision/curtailment of public goods/bads will be best served by companies (through CSR), by imperfect governments or by non-profit organizations. Finally the paper discusses the main differences between the welfare economic approach to CSR and the general multi-disciplinary CSR literature.     

Corporate Social Responsibility and Business Value of Multinational Companies: Lessons from a Sub-Saharan African Environment

ABSTRACT

The issue of corporate social responsibility (CSR) as an approach for businesses to independently take actions that lead to better levels of societal development as well as higher value creation for the business, particularly in developing countries has gained much advocacy. Thus, the purpose of this study is to examine the relationship between CSR and business value of multinational companies (MNCs) in sub-Saharan Africa. The study adopted quantitative research methodology and using multiple regression analysis, findings show that CSR can positively and significantly predict business values in the multinational subsidiaries. These values include direct (economic value) and indirect (human capital value and reputational business value). This paper therefore contributes to a novel CSR index from the perspective of business value and sustainability of MNCs in the Sub-Saharan Africa (SSA) environment. Thus, the paper recommends MNCs operating in Africa to enhance their social investment through their CSR strategy with the aim that CSR must not be regarded as a cost center, but an investment instrument that can accrue various dividends.